(1) Overview: This 2nd-round subsidy by the Kumamoto Federation of Societies of Commerce and Industry tops-up a portion of the self-funded share of national/prefectural subsidy projects for Kumamoto-based SMEs that have improved productivity and raised wages, and joined the Partnership Building Declaration. The 交付要綱 was enacted on 26 January 2026. (2) Eligibility: SMEs (corporate or individual) with their main office in Kumamoto Prefecture meeting all three: (a) received adoption AND grant determination ('確定') for a designated national/prefectural subsidy project after 23 May 2024; (b) on or after 4 September 2025 raised wages for all employees to above Kumamoto's FY2025 minimum wage (hourly 1,035 yen+); (c) registered on the Partnership Building Declaration portal. (3) Eligible expenses & content: Eligible costs are those covered by the underlying national/prefectural subsidy project (productivity-related expenses). The top-up brings the combined subsidy rate to 9/10 and the cap to JPY 2,000,000. Underlying programs include Jizokuka, Monozukuri, IT Donyu, Shoryokuka, Jigyo-Saikochiku, Jigyo-Shokei, Gyomu-Kaizen Joseikin, and the Kumamoto-type Management Development subsidies. (4) Rate / cap / schedule / tips: Top-up rate ranges from 3/20 to 17/30, and caps from JPY 62,000 to JPY 2,000,000 per the table by frame. The application window is 2 February 2026 (Mon) - 29 January 2027 (Fri); the window closes early if the budget is exhausted. File via the e-application form on the Kumamoto Pref. website with attachments: notice of adoption, grant determination notice, final eligible-cost evidence, pre/post wage ledgers, bank passbook, Partnership Declaration, and (for individuals) ID.